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This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

The aim of this study is to determine the fracture behavior of wool felt and fabric based epoxy composites and their responses to electromagnetic waves.

Notched and unnotched tensile tests of composites made of wool only and hybridized with a glass fiber layer were carried out, and fracture behavior and toughness at macro scale were determined. They were exposed to electromagnetic waves between 8 and 18 GHz frequencies using two horn antennas.

The keratin and lignin layer on the surface of the wool felt caused lower values to be obtained compared to the mechanical values given by pure epoxy. However, the use of wool felt in the symmetry layer of the laminated composite material provided higher mechanical values than the composite with glass fiber in the symmetry layer due to the mechanical interlocking it created. The use of wool in fabric form resulted in an increase in the modulus of elasticity, but no change in fracture toughness was observed. As a result of the electromagnetic analysis, it was also seen in the electromagnetic analysis that the transmittance of the materials was high, and the reflectance was low throughout the applied frequency range. Hence, it was concluded that all of the manufactured materials could be used as radome material over a wide band.

Sheep wool is an easy-to-supply and low-cost material. In this paper, it is presented that sheep wool can be evaluated as a biocomposite material and used for radome applications.

The combined evaluation of felt and fabric forms of a natural and inexpensive reinforcing element such as sheep wool and the combined evaluation of fracture mechanics and electromagnetic absorption properties will contribute to the evaluation of biocomposites in aviation.

This study examines the performance effect of working capital for a large sample of Indian manufacturing firms in light of supply chain disruption, i.e. the COVID-19 pandemic.

This study is based on secondary data collected from the Prowess database on Indian manufacturing firms listed on the Bombay Stock Exchange (BSE) 500. Panel data regression analyses are used to estimate all models. Moreover, this study has employed robust standard errors to consider for heteroscedasticity concerns.

The results challenge the current notion of working capital investment and reveal that higher working capital has a positive and significant impact on firm performance. Further, it highlights that Indian manufacturing firms suffered financially post-COVID-19 as they significantly lack the working capital to run day-to-day operations.

This research contributes to the scant literature by examining the association between working capital financing and firm performance in light of the COVID-19 pandemic, representing typical developing economies like India.